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According to Ian Redpath and Julie Welch, which of the following is not one of the nine factors that the IRS looks at when determining

According to Ian Redpath and Julie Welch, which of the following is not one of the nine factors that the IRS looks at when determining reasonable compensation?

a. Qualifications of an individual employee

b. Total compensation of all employees

c. Comparison of the salaries to stockholder distributions

d. The employer's salary policy

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